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The Covid-19 pandemic presents an opportunity for business ethics to further redefine itself and develop the project of a new narrative about business. To take advantage of this opportunity business ethicists have to become more involved in the actual business models that are being developed. And as academics we must commit to the idea of making business better.
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This paper focuses on the following questions: What exactly is the function of an ethicist in a company or in its ethics committee? What should he or she do in this environment What are the limits of their actions? It is argued that the legitimate role of the ethicist is not primarily that of an expert in moral philosophy, but rather that of an advisor whose contribution consists in helping the company to meet certain key conditions that allow the company to genuinely address ethical issues. Other roles will be distinguished as well. They can be characterized as vacillating from the one extreme, where an ethicist acts as a moralizing guide to another extreme where they play the role of a facilitator.
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Joseph Stiglitz’s proposes transforming America’s “liberal capitalism” into “progressive capitalism” by encouraging socially responsible corporations to include progressive stakeholders in corporate decision-making. He suggests that the time may be ripe because the Business Roundtable recently endorsed efforts to make American corporations more socially responsible. He predicts that if the Business Roundtable is sincere, progressive socially responsible, stakeholder and shareholder joint sovereign corporations will create a more dynamic economy, with greater shared prosperity and uplift the majority again to a middle-class life. However, Stiglitz fails to probe the contradictions and moral hazards inherent in stakeholder-shareholder co-sovereignty that could transform his dream into a nightmare. This essay elaborates and critically evaluates Stiglitz’s concept in the contemporary American political context. It shows that while progressive capitalism founded on stakeholder-shareholder co-sovereignty could have merit, corporations should reject it until Stiglitz explains how corporate boards of directors can safely test the waters.
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Rediscovering sustainability as a source for developing strategic and organizational change helps drive public administration to proceed towards future by promoting the organizational dimension that relies on enhancing the quality of people as human resources, strengthening public managers as leaders and public servants as employees committed and motivated to public services. Sustainable public administration improves performances, supports public trust and enhances democratic life. Rediscovering the organizational dimension as a means to promote sustainability within public administration helps develop ethical and organizational culture within public administration and enables people to adopt new values, attitudes and behaviors. Developing sustainability within public administration relies on strengthening the behavioral and human dimension in order to enable both processes of change and advance ethics-oriented policies and initiatives within public organizations. Promoting an effective public management requires people able to behave as ethical and transformational leaders who motivate, support and drive the employees at work. Investing in human resources requires to develop education and training programs and policies that contribute to sustaining public service motivation and improving competences of employees who assume behaviors and adopt values in order to drive sustainable and ethical-oriented process of innovation and change within public administration as an organization that serves the public interest and contributes to value creation within community.
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Leadership of the future in an AI world is dependent on talents. Ethics, Cohesion, CSR, Brain drain and Talents literature points towards the ethical leadership. In a global world in deficit for talents, ethics could be the solution. Our research question is the job tenure a potential measure of ethical behaviour in a firm in view to attract and maintain talents. The first step of the study is presenting spatial analyse at regional level (NUTS2) for all 28 EU countries (254 regions), covering 2008-2018, for five key variables, data provided by Eurostat. Considered variables are employed in science and technology and employed persons in technology and knowledge intensive sectors, tertiary education, and participation in training, population ageing, and job tenure. The results are valuable inputs for Redefining Purpose and Strategy in the Fourth Industrial Revolution as Canals and Heukamp, (2020) announced. Regardless the depth and length of coronavirus crises, the Sneader and Singhal (2020) named “path to the next normal”, has to be created by talents in an ethical manner. The future sustainable economic development depends on a total reshape of the relation with human resources and environment. Models of identifying, keeping, recalling and loyalty the talents are the starting points of renew the business management and the leadership.
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In the first part of the paper we approached theoretical notions regarding the quality of life, as a complex feature of the economic, political, social and ideological factors, which determine the human situation in society. The quality of life gives value to the life of a man, shows how and to what extent the conditions of life offer man the possibility of satisfying his many needs, the degree to which life is satisfactory to the individual. In this article, we analysed the data collected through a questionnaire from a sample of 129 students from the Faculty of Economic Sciences. The purpose of the questionnaire was to collect information on several indicators of the student’s quality of life (QOL). The indicators considered were measured through the help of some items present in the questionnaire. In the following, we were interested in analysing, from a statistical point of view, the results collected from the questionnaire. For this, we first identified descriptive characteristics of the calculated indicators. Since the values of the characteristics are real numbers, obtained as averages of Likert scores, we considered it appropriate, to apply analysis procedures specific to quantitative statistical variables, numerically (averages, dispersions, correlation analyses). As part of statistical modelling, we intended to check whether the independent variable, introduced as a QOL indicator after proposing the 5 basic types of indicators, is absolutely necessary to be taken from users, or if it is possible that its values are deduced by means of a linear model from the other variables. The conclusion of my study is that the variable is not fully explained by a linear combination of the other variables that shape QOL indicators.
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Ethics is a system of moral principles and methods applicable to all activities. The two terms in our research, ethics and open sources, seem to contradict each other because the activity of using information obtained through open sources respects the norms of ethics as long as the information is real and legally obtained. The evolution of information and technology led to changes in the private and public fields, both at the organizational and decision-making level. Through this study, we want to show that violating the rules of ethics in the field of open source can be done easily, although it is an area where many countries are deficient in taking measures to stop irregularities. By applying optimal management of information obtained from open sources, areas such as economic, educational, or social can be improved in a relatively short time and can generate increases in the areas in which they are applied. The search for information in open sources, as a resource and engine for development, has become a visible priority of classical methods. The benefits of technology can lead, intentionally or unintentionally, to breaches of ethical standards in obtaining and using information from open sources. The misuse of open-source information can lead to intentional or involuntary misinformation, as well as violations of fundamental rights.
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The financial market is in a process of metamorphosis, the international crises being determining factors in the reconfiguration process. In addition, the stakeholders attitude reshapes the different components of the financial markets. Financial consumers have become a force that requires financial institutions to adopt honest and ethical behavior. Portfolio investors also sanction, by specific methods, the inappropriate behavior of companies towards the environment or local communities or encourage listed companies that carry out corporate social responsibility (CSR) programs. The stock exchanges and the authorities that supervise and regulate the segments of the financial market are promoters of CSR, both through the power of the example and through specific programs. In this dynamic context, the article aims to carry out an analysis regarding the contribution of financial market actors on promoting the principles of sustainable development and the principles of Global Compact in national economies. The article focuses on the process of financial education in several European countries. The authors identified and analyzed five financial education platforms in selected European countries. The analysis of the statistical data reveals a low interest of financial consumers, especially from the countries from the former communist bloc.
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Undoubtedly, organizations operate nowadays in a world characterized by complexity and uncertainty. Under these circumstances, an organization must ponder upon everything that is relevant to its strategic objectives, be it operational capabilities, key drivers exerting positive, respectively negative consequences, or other factors. Therefore, it must assess both its external and internal environment. Analysing and managing trends that might affect organizations’ performance will enable managers to make decisions and develop appropriate strategies. For the present paper, the internal environment of companies will serve as the general centre of interest of the conducted analysis, paying particular attention to Porter’s Value Chain Analysis. Nevertheless, in a business context in which sustainability is becoming increasingly important, more and more executives consider sustainability strategies necessary for maintaining their companies competitive, a fact which stands for beekeeping enterprises as well. Given the valuable contribution of the beekeeping sector to the ecosystem through pollination services, we may already consider beekeeping enterprises sustainable by default to a certain extent. However, there are still a number of shortcomings remaining that need clarification. The managerial challenges posed by what integrating sustainability in business means have led to an increasing attention given to its understanding and not only. Consequently, the aim of this paper is to bridge sustainability and beekeeping enterprises though the value chain analysis and provide an assessment from a strategic point of view. The results provide implications for the strategists, bringing them one step closer to formulating a strategy tailored to their firms that enhances the likelihood of gaining competitive advantage.
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The purpose of this article is to conduct a brief meta-analysis on the topic of integrated reporting (IR) in order to identify and highlight the main criticisms of this process. The main objective of the research concerned the study of specialised paper before and after the development and application of a conceptual framework regarding integrated reporting. In this respect, a few indexed papers in the ISI Web of Science will be analysed first and the meta-analysis will be performed using the cluster method. The results of the research will be a starting point for other research papers, in order to improve/perfect the economic-financial communication of the reporting entities and also in order to cover the deficiencies regarding the standardisation of IR.
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The main objective of this study is to highlight the perception of ethics and responsibility as fundamental values in the activity of public institutions. Another aspect to be clarified is the degree to which taxpayers, through their adopted attitude, are prepared or want to actively participate in consolidating a transparent, responsible, and efficient administrative act, adapted to the new fiscal-budgetary and socio-economic changes. The orientation towards this attitude was determined especially through by my own professional activity and by the particularly important goal of the administration reform - to bring the citizen - taxpayer as close as possible to the public institution and to the services that the institution provides. After more than 10 years of professional experience in this field, I can say that informing the citizen is not enough. It is predominating the notifications regarding payment obligations and tax compliance. Any taxpayer has equal obligations and rights. First of all, I am referring to the right to request and receive the necessary information, then to the right to be heard and assisted. Another important right is to pay the correct amount of established taxes and fees. Adding the right to file complaints against the administrative acts and far too often changings tax legislation, this can put pressure on the civil servant. Cultivating the ethical attitude, the morale and professional responsibility, this will determine optimal choices, decisions and actions. At the same time, the citizen must not be a spectator, but a co-actor of the process of achieving the highest possible ethical standards at the level of these services and public institutions in general, by reporting the situations of violation of ethical norms and by refraining from encouraging unethical behaviors. There is more in the ethical and responsible behavior of the civil servant than the duties in the job description. We are talking in this case about a particularly important concept, about social responsibilities.
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Romania has gone through a period of economic expansion in terms of the banking system. Although over the last 15 years, banks have been hit by a strong economic crisis, with numerous laws aimed at helping the population on the grounds that there is a partnership between it and banks, the Romanian banking system looks like an efficient banking system, having all performing banking system indicators with a high level of capitalization. The high levels of non-performing loans are subject to global approaches because, although the banks and the states concerned are mainly responsible for addressing this problem, bank delinquency has a fairly clear European dimension. There is a possibility of spreading the effects of non-performing loans from Member States facing this problem, so it has been decided to extend an action plan.
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The study analyzes the issue of transparency of the information reported by entities listed on various financial markets around the world. The research consisted in the analysis of the annual reports of 120 companies listed on 8 stock exchanges. In constructing the sample, we’ve started from the hypothesis according to which the degree of transparency of the information presented by companies is directly proportional to the share they occupy in the structure of stock market indices. Finally, 10 stock market indices were analyzed. It was concluded that in order to meet the requirements of transparency and regular reporting, listed entities need to adapt their organization and communication according to good governance practices and accounting rules, so that they are always engaged in an open dialogue with the market. Analyzing the issue of economic-financial communication has led to the identification of extremely generous future research directions, among which we recommend: the study of the relationship between the transparency of economic-financial communication and the quality of corporate governance; studying the impact of decision-makers inestablishing the transparency of economic and financial communication;studying the relationship between the existence or non-existence of internal control mechanisms and the transparency of economic and financial communication, studying the impact of fraudulent financial-accounting reporting practices.
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Considered а social-economic phenomenon thаt generates benefits, tourism hаs been defined аs: the аrt of traveling for one's own рleаsure. Romania’s tourism’s main focus is on natural sceneries and its opulent history. Traversed by the Danube, Romania possess a sensitive scenario, which consists of the marvellous and forested Carpathian Mountains, the Coast of the Black Sea and the Danube Delta, which is internationally known to be the largest European delta that is still very well-preserved. The villages, in which people live and preserve traditions of hundreds of years, have the sole purpose of highlighting the natural sets. From the etymological point of view, after most dictionaries, it comes from the English term "to tour", which means travel, carol, regarding the significance of the trip. Regarding tourism, according to the new specifications, it refers to the activities carried out by рeoрle, during triрs аnd stаys, in рlаces outside the usual residence, for а consecutive рeriod not exceeding one yeаr (12 months), for leisure purposes, for business or other reаsons. The main instrument for an economic growth is the cultural tourism, which leads to an economic increase by attracting tourists from out of the host community and who are partially or commonly motivated by their curiosity in history, the artistic, scientific or related components of the local’s lifestyle, their realities, traditions and information in regard to a commune, province, cluster or institution. Such a journey’s focus is on deepening one’s knowledge on the cultural environment, which include the landscapes, the visual and theatrical arts, the way of life, values, traditions and events. The tourism is always looking for new modes of creating “marketable tourism products” as well as a better working and living environment. The cultural-cognitive tourism consists of an interaction among the cultural, ethnic and historical parts of the society or place which are used as a resource for attracting tourists and developing the tourism.
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This article investigates the relationship between tax evasion and corruption, in order to determine if there can be found a significant connection between the two, and in order to test previous research results that found tax evasion as being positively related to corruption. Moreover, the research examines if tax evasion could be predicted based on data regarding corruption. To this extent, theoretical hypothesis on how corruption influences tax evasion were developed and empirically tested. The research was carried on a cross-country data for the 28 European Union’s Member States for the period 2012 - 2017 and it used IBM SPSS Statistics 20 in order to analyze and interpret the results. The main finding is that corruption is statistically significantly related to tax evasion and that such relationship is a positive one, as highly corrupt countries also register high levels of tax evasion – as measured by the proxy values used. These findings could be of great use for policymakers all around the world, as a policy against corruption could have major implications on tax evasion and vice versa.
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The contemporary dimensions of quality management in Romania represent the fundamental means of evolution of all the agents involved in the dynamism of the market environment. Relevant in the debate of quality management in the hotel industry in Romania is the quality as a numerical and quantifiable direction in the evolution report. Quality management plays a major role in the economic science and management theory, to which is added the special attention from the tourism practices in the last years as a consequence of the direct association between quality and the satisfaction of human needs. The theory and practice of quality management in the hotel industry are accelerated and amplified with the development of society, but they are directly related to the genetic inheritance of the space, cultures, traditions, relief of Romania. The establishment of a quality service is one of the major challenges that management faces, as it is an essential condition for success in the hospitality markets in the emerging countries.
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The process of digitizing the economy and all the related branches, implies changes in the behaviour of all actors in this field. Digitizing the daily life of society and governance is not just a matter of infrastructure, it is a matter of the human resource and the ethics of these persons that provide public services. The Regulation (EU) 2016/679 of the European Parliament and of the Council, known by the acronym "GDPR", regulates the protection of sensitive information of people, on the European Union territory. "GDPR" has important implications in the area of public administration, where it’s purpose is to protect the dissemination of personal information regarding the citizens, while at the same time, to respect the legal norms of transparency, all of which happen simultaneously with the technologization of the administrative processes and the digitization of the services offered to the citizens, i.e. to provide efficient, effective and ethical public services. The transposition of European norms regarding personal data, within the national legislation, affects the digitization of the Romanian administrative system, which is already a slow and rigid process, and discourages the citizens to access information of public interest. In the present digital times for the public administration is identified the need for a modernized digital system used by the civil servants, which will facilitate the access of the applicants to the information and protect the sensitive character of certain information, in an ethical and professional way for all the parties involved.
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The financial motivation of the employees, at first sight, is considered the best method of stimulating the work of the employees. However, some studies have shown that employees are also motivated through non-financial means, such as equal treatment or recognition of merits. Although the economic literature offer strategies and analyses related to the motivation’s importance in the success of the organisation, not all managers implement them efficiently. This article presents an analysis of the link between employee motivation and company performance, based on a statistical research conducted on 444 organizations from Romania. The factorial analysis presented is based on the KMO and Bartlett tests and the ANOVA analysis, combining the motivating elements of the employees with the turnover and profitability. The regression analysis of employees' contribution to achieving the organization's performance indicators is underlining the importance of the employees’ motivation in order to achieve the targeted profitability. The conclusions of the paper emphasize the dependence of the performance indicators on the quality of human resources and on the level of their motivation. The motivation dimensions that manages to maximize the organisations’ profitability are those concerned with increasing employee loyalty and increasing working conditions.
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The psychological abuse on a person at work it is called mobbing. This phenomenon it is one that influences the organizational culture, in a negative sense, reducing job satisfaction and creating a tense atmosphere. The consequences of this phenomenon affect the climate within the organization, the performance of the employees and by default, the objectives of the organization. The purpose of this article is to define and to determine the types and cases in which the phenomenon of mobbing occurs. We also analyzed the existing legislation regarding the protection of the employees from this phenomenon.
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Although the concept of circular economy is still very young, the need to slow down the consumption of resources is well known, from the moment the process of globalization began to take shape, in the early 1980s; thus, developed countries have taken many steps in the process of establishing public policies that anchor in a daily reality the concept of circular economy, thus ensuring its progress through a well-developed legislative system, economic instruments and fiscal measures. designed to create an optimal environment for economic growth and maximize the benefits of its implementation. This article aims to highlight the progress made in establishing public policies related to the circular economy - an integral part of the concept of sustainable development, thus following the process of transition from the so-called "linear economy" to a circular economy, which aims to optimizing resource consumption and harmonizing the long-term sustainable development needs of mankind. In this sense, the paper presents a review of existing policies at global, regional and local levels and their role on the transition to the new economy, the main objective being to identify policies that are transmissible, as well as an analysis of the evolution over time. them. At the same time, the aim is to outline a vision on the existing opportunities by:
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